Ho Wai Cheung
Content Summary
Member’s name: Mr Ho Wai Cheung
Date of Hearing:19 November 2021
Division: Hong Kong
Tribunal: Disciplinary Tribunal
On 19 November 2021 the Disciplinary Tribunal found that Mr Ho Wai Cheung breached the 14 May 2019 Constitution:
- Article 39(a)(ii)(B), in that he had “been guilty of:
2) conduct which is derogatory to, or not in the best interests of the Company or its Members”
by engaging in conduct in breach of the Academic Misconduct Policy.
Mr Cheung attended the Disciplinary Tribunal Hearing and denied the complaint.
Penalty and Costs:
The Disciplinary Tribunal found the Complaint sustained and imposed the following penalties:
- forfeiture of membership, not eligible for readmission until 19 November 2024
- a fail to be recorded against his Financial Reporting Exam.
The Disciplinary Tribunal imposed the condition that Mr Cheung must undertake the Ethics and Governance Segment of the CPA Program or its equivalent at the time, within the first year of readmission.
The Member was ordered to pay CPA Australia’s costs of $2,680.75.